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Question A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of anuary, there were no units in the beginning work in process inventory; 91300 units were started into production in January; and there were 20400 units that were 30% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of anuary? 91300 equivalent units 97420 equivalent units 70900 equivalent units 85180 equivalent units